Pillar 3a and retirement provision: what new rules are being prepared for 2027?

The pillar 3a is often presented as a simple tax deduction tool. However, in the event of death, the beneficiary clause can have much more significant estate consequences than the annual tax savings. This is precisely the point where the law will evolve starting June 1, 2027.

The Federal Council has adopted a modification of the ordinance on pillar 3a (OPP 3) to give more freedom to holders. A married person or someone in a registered partnership will be able to place one or more second-tier beneficiaries — for example, their children — in the first tier alongside the surviving spouse or registered partner.

This freedom will remain regulated. A minimum share of 10% will apply when a distribution is specified between beneficiaries of the first two tiers. And above all, nothing will change automatically: without a new valid instruction, the regulatory order will continue to apply.

In short

Starting on June 1, 2027, one or more people from the second tier can be placed in the first tier with the surviving spouse or registered partner.
The second tier includes direct descendants, certain life partners, and individuals substantially supported by the holder.
When a distribution is defined among beneficiaries of the first two tiers, the share of a concerned person cannot be lowered to less than 10% of the capital.
In the absence of specified shares, the distribution within the concerned tier will be done per capita.
The designation must be made in writing and directly to each 3a institution ; a will alone may lead to a dispute.
Withdrawals of 3a contributions will not start in 2027: they have been possible since 2026. In 2027, they may target the gaps of 2025 and 2026, under certain conditions.

What changes concretely on June 1, 2027

The current order of beneficiaries of pillar 3a is defined by OPP 3. In the event of the holder's death, the surviving spouse or registered partner occupies the first tier. Next are the direct descendants and certain individuals with a qualified economic or family connection to the deceased.

The new law does not eliminate this structure. Rather, it allows for the movement of one or more individuals from the second tier to the first tier and specifies the distribution of the capital. It is also still possible to modify the order of the third to fifth tiers — parents, siblings, then other heirs — according to the established rules.

Situation	Until May 31, 2027	From June 1, 2027
Surviving spouse or registered partner	First priority tier	Stay in the first rank
Child or other person in the second rank	Cannot be placed in the same rank as the spouse	Can be moved to the first rank with the spouse
Distribution specified in the first two ranks	Current freedom within the limits of applicable law	Minimum of 10% of the capital per concerned beneficiary
No special instructions	Regulatory order	Same regulatory order, without automatic change

This evolution particularly targets blended families. Today, a remarried person cannot place their children from a previous union in the same rank as their new spouse for their 3a assets. From June 1, 2027, they will be able to do so without completely displacing the spouse.

Who belongs to the second rank?

The new flexibility does not allow for choosing any person. Beneficiaries already included in the second rank of the OPP 3 can be moved to the first rank:

direct descendants;
persons whom the deceased substantially supported;
the person who formed an uninterrupted community of life with them for the five years immediately preceding the death;
the person who must provide for the maintenance of one or more common children.

The quality of beneficiary may therefore depend on facts that must be proven. An emotional relationship is not always sufficient to establish a qualified community of life, and occasional assistance does not necessarily correspond to substantial maintenance. Institution 3a will examine the situation at the time of death based on the order, its approved regulations, and the available supporting documents.

In other words, putting a name on a form does not erase the legal conditions. The opposing viewpoint will often come from the institution, another beneficiary, or an heir: did the designated person actually belong to the accepted circle? This is one of the reasons why evidence of common residence, maintenance, or expenses related to a common child must be kept.

The 10% rule: a safeguard, not an absolute free choice

When a holder specifies the rights within the first two ranks, they cannot assign a symbolic share of 1% or 5% to a concerned person to almost entirely exclude them. The new minimum share will be 10% of the capital of provision per beneficiary.

Example with an asset of CHF 120,000

A married person with two children may, from the date of entry into force, allocate 80% to the spouse, which is CHF 96,000, and 10% to each of the two children, which is CHF 12,000 per child.

A distribution of 90%, 9%, and 1% will not be compliant. However, the 80/10/10 model is not mandatory: a distribution of 40/30/30 or 30/30/40 will also be possible.

If the holder places the spouse and two children in the first rank but does not set any share, the official comment provides for a per capita distribution, so about one third each.

The holder may also move only one child to the first rank and leave another child in the second rank. This shows that the rank and the share are two distinct decisions. Their effect must be simulated with the people who would actually survive the holder, not just with the family photograph from the day of signing.

The right method: a written instruction to each institution

The change in law will not rewrite existing forms or the holder's wishes. To prevent an estate intention from remaining in a drawer, the process should follow five steps.

Inventory the assets. List each 3a bank account, 3a insurance policy, and vested benefits. An instruction sent to a foundation is not automatically known to others.
Request the up-to-date form. After June 1, 2027, use the document or process approved by the relevant institution. It must first adapt its regulations and validate the necessary changes.
Clearly indicate ranks and shares. The percentages must total 100% within the called rank and comply with the applicable legal minimum.
Obtain a confirmation. Keep the signed form, the acknowledgment of receipt, and the version of the regulations. In practice, proof of communication is almost as important as the intention itself.
Coordinate the estate documents. Compare the 3a clause with the will, the marriage contract, death insurances, and other precautionary assets.

The official commentary recommends written, express, and direct communication to the 3a institution. The doctrine is divided on the sufficiency of a designation made solely by will. To limit the risk of contestation, it is better to avoid the bank or insurance discovering the deceased's wishes after their death.

A designation validly made before June 1, 2027, will generally remain governed by the old law. If it is modified after this date, the modification will be subject to the new rules, particularly the threshold of 10%. A revision should therefore not be treated as a simple administrative update.

Pillar 3a and inheritance: outside the estate, but not outside any reserve

3a bank assets and 3a policies are not part of the ordinary estate. The beneficiary has a direct and independent right against the banking foundation or the insurer. This explains why the beneficiary clause must be treated separately from the will.

However, it would be incorrect to conclude that inheritance rules are without effect. The claims of pillar 3a are added to the calculation of the reserved inheritance; for a policy, the surrender value is decisive. If a reserved heir receives less than their reserve, they may, depending on the circumstances, take action for reduction against the beneficiary of the 3a until this reserve is restored.

The new freedom of the OPP 3 does not therefore constitute a guaranteed means of circumventing reserved rights. In a blended family, a technically accepted allocation by the foundation can still be contested on inheritance grounds. Legal coordination is particularly advisable when the 3a represents a significant part of the estate, when a child is favored, or when family relationships are conflictual.

And the pension buy-ins of pillar 3a in 2027?

The pension buy-in of missing 3a contributions has been possible since the 2026 fiscal year for a gap that arose in 2025. In 2027, a person will be able to target a gap from 2025 or 2026, within the limits of the system. The main conditions are as follows:

having had income subject to AHV in Switzerland during the year of the gap;
also meeting this condition during the year of the pension buy-in;
having paid the maximum ordinary contribution for the year of the pension buy-in;
not having already received an old-age benefit from pillar 3a;
complying with the annual pension buy-in limit, equal to the "small contribution" of the year of the pension buy-in, including for a self-employed person without a second pillar.

A gap can only be bought back once. If a person only fills half of a gap from 2025 in 2027, they will not be able to return later to the balance of that same year. Multiple years can be targeted in a single pension buy-in, but the overall annual limit still applies. It is therefore often rational to first address the oldest gap.

Amounts 2027: do not anticipate a figure

As of August 7, 2026, the maximum amount for 2027 had not yet been officially published. The last check on September 2, 2026, also does not allow for a new official figure: the OFAS pages still indicate CHF 7,258 for a person affiliated with the second pillar and, without a second pillar, 20% of net income at most, capped at CHF 36,288, for 2025 and 2026. These amounts should not be automatically projected onto 2027.

For current deductions and the first pension buy-in exercise, also consult our article on the deductions not to forget in the 2025 tax return.

What does not change in 2027

Three confusions need to be clarified.

Firstly, the amendment of June 1, 2027 concerns beneficiaries in the event of death. It does not release the 3a assets before retirement and does not create a new reason for early withdrawal.

Secondly, the buyback does not allow filling gaps prior to 2025. The maximum duration of ten years does not go back beyond the entry into force of the mechanism.

Thirdly, the increase in federal taxation on capital withdrawals from the second and third pillars, proposed in the 2027 budget relief program, was not retained during the parliamentary deliberations completed in spring 2026. The tax regime is therefore not modified by this proposal. The effective burden of a withdrawal remains dependent on the canton, the amount, marital status, and other capital benefits paid in the same year.

What needs to be prepared before June 2027?

It is not necessary to sign a form that does not yet exist today. However, an inventory can be made without delay:

check the balance and institution of each 3a solution;
find the old beneficiary clauses;
identify individuals who may fall under the second tier;
verify evidence of a community of life or substantial support;
estimate the effect of a distribution on the spouse, children, and reserved heirs;
note a review after any marriage, divorce, birth, separation, or death;
to ask each institution, as we approach June 1, 2027, for its new approved form.

The right outcome is not necessarily the most sophisticated distribution. It is the one that the institution can execute, that the relatives can understand, and that remains consistent with the overall estate planning.

How Delta Conseil SA can assist you

Delta Conseil SA can inventory your 3a accounts and policies, compare beneficiary clauses, and quantify several distribution scenarios. We can also integrate 3a pension buy-ins into an annual tax planning and coordinate the review with an estate specialist when the family or estate situation requires it.

Talk to an advisor

Caution

The effect of a clause depends on the people still alive at the time of death, their actual legal status, the regulations of each institution, and other estate documents. A formally received designation can still raise a question of proof or a reduction action. Therefore, before modifying beneficiaries or shares, one must work on the actual documents and not on a simplified family scheme.

Frequently Asked Questions

Can a married person allocate their entire 3a pillar to their children?

No. The surviving spouse or registered partner remains in the first position. Children may be placed alongside them starting June 1, 2027, but the distribution must respect the applicable minimum share. A total exclusion of the spouse by a zero share is not provided.

What happens if no share is indicated?

If several people are in the called rank and their rights are not specified, the official commentary provides for a per capita distribution. With a spouse and two children in the first rank, this would correspond to about one third each.

Should an old beneficiary clause be redone?

Not automatically. A valid allocation made before June 1, 2027, remains in principle subject to the old law. In case of modification after this date, the new rules apply. A review remains useful if the family situation has changed or if the clause is no longer coherent.

Is a will sufficient to designate the beneficiary of the 3a?

The doctrine is not unanimous. The official commentary recommends written and direct communication to the 3a pillar institution to reduce the risk of dispute. The will and the 3a clause should be coordinated, but one does not prudently replace the other.

Will I be able to buy back in 2027 a gap dating from 2024?

No. Only gaps that arose from 2025 onwards are included in the new mechanism. In 2027, the years 2025 and 2026 may be affected, provided that all requirements are met.

Official sources

Secondary source of context

BDO, analysis of the spring session 2026 and the PAB 27 measures not retained

Editorial date: August 7, 2026.
Last legal check: September 2, 2026.

WARNING

This publication is provided for informational purposes and does not constitute individualized legal, tax, accounting, or financial advice. The situation must be assessed in light of the specific circumstances and the applicable law at the time of the decision.

For more information, see our Legal notices and warning.